Tariff Information
Tariff
# | Tariff/Fee Code | Group Description | Activity | Rate | Unit | Valid From | Valid To |
---|---|---|---|---|---|---|---|
1 | Normal | Normal Tariff rates | Import | 30 | Pc | 2018-01-01 | 9999-01-01 |
2 | MFN | Most Favorable Nations (WTO) | Import | 30 | Pc | 2018-01-01 | 9999-01-01 |
3 | ATIGA | ASEAN Trade in Goods Agreement | Import | 0 | Pc | 2018-01-01 | 9999-01-01 |
Measures
# | Name | Type | Agency | Description | Law | Procedure | Valid To | Apply To |
---|---|---|---|---|---|---|---|---|
1 | Consumption Tax Payable | Duty/Tax Payable | Ministry of Finance | Consumption Tax is applied on certain categories of goods imported, produced and serviced in Lao PDR as stipulated in Consumption Tax Law. | Customs Clearance for Imports (Asycuda) | 9999-12-31 | ALL | |
2 | service Fees for the import of equipment and gambling machines (all types) | Duty/Tax Payable | Ministry of Information, Culture and Tourism | Fee for importing equipment and gambling machines used at casino is: - cards, equipment, parts served the operation of gaming, casino: 2,000,000 kip/time - Slot games: 500,000 kip/time - Rolax games: 1,000,000 kip/time | The President of Lao PDR’s Decree on Fee and Service Charge, No. 002/POL, date 17 June 2021 | Measures that do not have or require a specific Procedure - please refer to the Notes section of this document for the reasons why. | 9999-12-31 | ALL |
Standard
Procedures
Legal Documents
# | Title | Type | Issuing Agency | Responsible Agency | Issue Date |
---|---|---|---|---|---|
1 | Law on Consumption Tax No 68/NA, date 19 June 2019 | Law | Lao National Assembly | Ministry of Finance | 2019-06-19 |
2 | The President of Lao PDR’s Decree on Fee and Service Charge, No. 002/POL, date 17 June 2021 | Edict | Office of the President | Office of the President | 2021-06-21 |
3 | Guidelines on the implementation of the Tax Law, No.0394/MOF, date 04 February 2022 | Instruction | Ministry of Finance | Ministry of Finance | 2022-02-04 |
Forms
# | Title | Description | Issued By |
---|---|---|---|
1 | ACDD (Customs Declaration) | Customs Declaration | Ministry of Finance |